BE$21\mathrm{.}4($LO $2)$ Marigold Company changed depreciation methods in $2025$ from double$-$declining$-$balance to straight$-$line. Depreciation prior to $2025$ under double$-$declining$-$balance was $$97,800,$ whereas straight$-$line depreciation prior to $2025$ would have been $$54,000.$ Tedesco$$s depreciable assets had a cost of $$258,000$ with a $$43,600$ salvage value, and an $8-$year remaining useful life at the beginning of $2025.$ Prepare the $2025$ journal entries, if any, related to Marigold$$s depreciable assets.